PENGARUH NILAI TUKAR, HARGA MINYAK KELAPA SAWIT, TARIF BEA KELUAR EKSPOR, DAN COST OF GOODS SOLD TERHADAP PROFITABILITAS PERUSAHAAN EKSPORTIR MINYAK KELAPA SAWIT

EFFECT OF EXCHANGE RATE, PALM OIL PRICE, EXPORT DUTY RATE, AND COST OF GOODS SOLD AGAINST PROFITABILITY PALM OIL EXPORTING COMPANIES

Abstract

This study aims to determine whether or not there is an effect of exchange rates, palm oil prices, export duty rates, and cost of goods sold on the profitability of palm oil export-oriented companies. The method used in this research is a quantitative approach. The samples in this study were four palm oil exporting companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling technique using secondary data. Partially, the results of this study indicate no influence between exchange rates, palm oil prices, and cost of goods sold on profitability. However, export duty rates show an influence on profitability.

Keywords: Cost of Goods Sold, Palm Oil Price, Exchange Rate, Export Duty Rate, Profitability.